Small rural ambulance services exempted from health care gross receipts taxes.

HF 2679 exempts small rural ambulance services meeting specific criteria from Minnesota's healthcare gross receipts tax. It defines "small rural ambulance services" as those operating outside major metropolitan areas and cities (like Duluth or St. Cloud) with annual revenues under $10 million. The exemption requires state approval of federal waivers to maintain eligibility for federal funding, and takes effect January 1, 2026, or after federal approval is secured. This directly affects qualifying ambulance providers in rural Minnesota communities.